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Changes in accounting policies and investment analysts' fixation on accounting figures

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  • Vergoossen, R. G. A.

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  • Vergoossen, R. G. A., 1997. "Changes in accounting policies and investment analysts' fixation on accounting figures," Accounting, Organizations and Society, Elsevier, vol. 22(6), pages 589-607, August.
    • Handle: RePEc:eee:aosoci:v:22:y:1997:i:6:p:589-607
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    1. Chang, Dl & Birnberg, Jg, 1977. "Functional Fixity In Accounting Research - Perspective And New Data," Journal of Accounting Research, Wiley Blackwell, vol. 15(2), pages 300-312.
    2. Dyckman, Thomas R. & Hoskin, Robert E. & Swieringa, Robert J., 1982. "An accounting change and information processing changes," Accounting, Organizations and Society, Elsevier, vol. 7(1), pages 1-11, January.
    3. Elias, N, 1972. "Effects Of Human Asset Statements On Investment Decision - Experiment," Journal of Accounting Research, Wiley Blackwell, vol. 10, pages 215-233.
    4. Wilner, Neil & Birnberg, Jacob, 1986. "Methodological problems in functional fixation research: Criticism and suggestions," Accounting, Organizations and Society, Elsevier, vol. 11(1), pages 71-80, January.
    5. Bloom, Robert & Elgers, Pieter T. & Murray, Dennis, 1984. "Functional fixation in product pricing: A comparison of individuals and groups," Accounting, Organizations and Society, Elsevier, vol. 9(1), pages 1-11, January.
    6. Jensen, Re, 1966. "Experimental Design For Study Of Effects Of Accounting Variations In Decision Making," Journal of Accounting Research, Wiley Blackwell, vol. 4(2), pages 224-238.
    7. Barnes, Paul & Webb, John, 1986. "Management information changes and functional fixation: Some experimental evidence from the public sector," Accounting, Organizations and Society, Elsevier, vol. 11(1), pages 1-18, January.
    8. Hogarth, Rm, 1982. "An Assessment Of Laboratory Experiments In Accounting - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 108-116.
    9. Ashton, Rh, 1976. "Cognitive Changes Induced By Accounting Changes - Experimental-Evidence On Functional Fixation Hypothesis," Journal of Accounting Research, Wiley Blackwell, vol. 14, pages 1-17.
    10. Govindarajan, Vijayaraghavan, 1980. "The objectives of financial statements: An empirical study of the use of cash flow and earnings by security analysts," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 383-392, October.
    11. Ashton, Rh, 1982. "An Assessment Of Laboratory Experiments In Accounting - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 102-107.
    12. Swieringa, Rj & Weick, Ke, 1982. "An Assessment Of Laboratory Experiments In Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 56-101.
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    Cited by:

    1. Pascal Dumontier & Bernard Raffournier, 2002. "Accounting and capital markets: a survey of the European evidence," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 119-151.
    2. Jie Hao & Viet Tuan Pham, 2023. "The ASC 606 standard, revenue informativeness, and analysts forecast quality," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2621-2652, June.
    3. Erik Peek, 2005. "The influence of accounting changes on financial analysts' forecast accuracy and forecasting superiority: Evidence from the Netherlands," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 261-295.
    4. Lueg, Rainer & Punda, Pawel & Burkert, Michael, 2014. "Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? Evidence from the UK," Advances in accounting, Elsevier, vol. 30(1), pages 241-250.
    5. Arunachalam, Vairam & Beck, Grant, 2002. "Functional fixation revisited: the effects of feedback and a repeated measures design on information processing changes in response to an accounting change," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 1-25.
    6. Roosenboom, Peter & van der Goot, Tjalling & Mertens, Gerard, 2003. "Earnings management and initial public offerings: Evidence from the Netherlands," The International Journal of Accounting, Elsevier, vol. 38(3), pages 243-266.
    7. Jana Skálová & Ladislav Mejzlík & Marcel Bareš, 2020. "Vykazování jiného výsledku hospodaření minulých let v českých společnostech [Reporting of Prior Period Errors and Changes in Accounting Policies by Czech Companies]," Politická ekonomie, Prague University of Economics and Business, vol. 2020(3), pages 245-266.

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